Note 3 - Loans/Leases Receivable (Tables)

3 Months Ended

6 Months Ended

Jun. 30, 2014

Jun. 30, 2014

Receivables [Abstract]

Schedule of Accounts, Notes, Loans and Financing Receivable [Table Text Block]

	As of June 30,			As of December 31,
	2014			2013
Commercial and industrial loans	$	480,494,321		$	431,688,129
Commercial real estate loans
Owner-occupied commercial real estate		247,596,151			261,215,912
Commercial construction, land development, and other land		58,042,089			57,844,902
Other non owner-occupied commercial real estate		377,737,501			352,692,115
		683,375,741			671,752,929
Direct financing leases *		155,004,018			128,901,442
Residential real estate loans **		153,199,719			147,356,323
Installment and other consumer loans		71,443,399			76,033,810
		1,543,517,198			1,455,732,633
Plus deferred loan/lease origination costs, net of fees		5,850,551			4,546,925
		1,549,367,749			1,460,279,558
Less allowance for estimated losses on loans/leases		(23,067,024	)		(21,448,048	)
	$	1,526,300,725		$	1,438,831,510
* Direct financing leases:
Net minimum lease payments to be received	$	175,772,051		$	145,662,254
Estimated unguaranteed residual values of leased assets		1,642,309			1,694,499
Unearned lease/residual income		(22,410,342	)		(18,455,311	)
		155,004,018			128,901,442
Plus deferred lease origination costs, net of fees		5,935,700			4,814,183
		160,939,718			133,715,625
Less allowance for estimated losses on leases		(3,319,131	)		(2,517,217	)
	$	157,620,587		$	131,198,408

Past Due Financing Receivables [Table Text Block]

	As of June 30, 2014
Classes of Loans/Leases	Current			30-59 Days Past Due			60-89 Days Past Due			Accruing Past Due 90 Days or More			Nonaccrual Loans/Leases			Total
Commercial and Industrial	$	478,425,272		$	162,344		$	110,714		$	41,950		$	1,754,041		$	480,494,321
Commercial Real Estate
Owner-Occupied Commercial Real Estate		244,861,764			81,356			1,380,715			39,852			1,232,464			247,596,151
Commercial Construction, Land Development, and Other Land		56,324,561			1,086,827			-			-			630,701			58,042,089
Other Non Owner-Occupied Commercial Real Estate		366,941,393			924,340			18,800			-			9,852,968			377,737,501
Direct Financing Leases		151,796,790			599,582			802,650			13,167			1,791,829			155,004,018
Residential Real Estate		151,334,965			65,549			347,400			-			1,451,805			153,199,719
Installment and Other Consumer		70,353,793			94,038			49,196			8,646			937,726			71,443,399
	$	1,520,038,538		$	3,014,036		$	2,709,475		$	103,615		$	17,651,534		$	1,543,517,198
As a percentage of total loan/lease portfolio		98.48	%		0.20	%		0.18	%		0.01	%		1.14	%		100.00	%

	As of December 31, 2013
Classes of Loans/Leases	Current			30-59 Days Past Due			60-89 Days Past Due			Accruing Past Due 90 Days or More			Nonaccrual Loans/Leases			Total
Commercial and Industrial	$	429,557,699		$	199,949		$	185,500		$	-		$	1,744,981		$	431,688,129
Commercial Real Estate
Owner-Occupied Commercial Real Estate		258,557,660			465,418			993,163			60,286			1,139,385			261,215,912
Commercial Construction, Land Development, and Other Land		56,301,186			358,626			-			-			1,185,090			57,844,902
Other Non Owner-Occupied Commercial Real Estate		341,743,730			476,877			151,017			-			10,320,491			352,692,115
Direct Financing Leases		126,878,515			714,464			414,005			-			894,458			128,901,442
Residential Real Estate		142,353,936			3,088,516			275,262			20,126			1,618,483			147,356,323
Installment and Other Consumer		74,811,489			127,082			116,468			3,762			975,009			76,033,810
	$	1,430,204,215		$	5,430,932		$	2,135,415		$	84,174		$	17,877,897		$	1,455,732,633
As a percentage of total loan/lease portfolio		98.25	%		0.37	%		0.15	%		0.01	%		1.23	%		100.00	%

Schedule of Nonperforming Loans Leases [Table Text Block]

	As of June 30, 2014
Classes of Loans/Leases	Accruing Past Due 90 Days or More		Nonaccrual Loans/Leases *		Troubled Debt Restructurings - Accruing		Total Nonperforming Loans/Leases		Percentage of Total Nonperforming Loans/Leases
Commercial and Industrial	$	41,950	$	1,754,041	$	1,483,846	$	3,279,837		16.45	%
Commercial Real Estate
Owner-Occupied Commercial Real Estate		39,852		1,232,464		-		1,272,316		6.38	%
Commercial Construction, Land Development, and Other Land		-		630,701		-		630,701		3.16	%
Other Non Owner-Occupied Commercial Real Estate		-		9,852,968		-		9,852,968		49.41	%
Direct Financing Leases		13,167		1,791,829		-		1,804,996		9.05	%
Residential Real Estate		-		1,451,805		343,322		1,795,127		9.00	%
Installment and Other Consumer		8,646		937,726		357,000		1,303,372		6.54	%
	$	103,615	$	17,651,534	$	2,184,168	$	19,939,317		100.00	%

	As of December 31, 2013
Classes of Loans/Leases	Accruing Past Due 90 Days or More		Nonaccrual Loans/Leases **		Troubled Debt Restructurings - Accruing		Total Nonperforming Loans/Leases		Percentage of Total Nonperforming Loans/Leases
Commercial and Industrial	$	-	$	1,744,981	$	878,381	$	2,623,362		12.81	%
Commercial Real Estate
Owner-Occupied Commercial Real Estate		60,286		1,139,385		-		1,199,671		5.86	%
Commercial Construction, Land Development, and Other Land		-		1,185,090		-		1,185,090		5.79	%
Other Non Owner-Occupied Commercial Real Estate		-		10,320,491		905,205		11,225,696		54.80	%
Direct Financing Leases		-		894,458		-		894,458		4.37	%
Residential Real Estate		20,126		1,618,483		371,995		2,010,604		9.82	%
Installment and Other Consumer		3,762		975,009		367,000		1,345,771		6.57	%
	$	84,174	$	17,877,897	$	2,522,581	$	20,484,652		100.00	%

Allowance for Credit Losses on Financing Receivables [Table Text Block]

	Three Months Ended June 30, 2014
	Commercial and Industrial			Commercial Real Estate			Direct Financing Leases			Residential Real Estate			Installment and Other Consumer			Total
Balance, beginning	$	6,647,658		$	10,587,657		$	2,820,239		$	1,388,885		$	1,208,831		$	22,653,270
Provisions (credits) charged to expense		101,718			(33,506	)		566,374			101,030			266,263			1,001,879
Loans/leases charged off		(222,057	)		(311,453	)		(78,755	)		(50,730	)		(12,982	)		(675,977	)
Recoveries on loans/leases previously charged off		22,059			34,994			11,273			-			19,526			87,852
Balance, ending	$	6,549,378		$	10,277,692		$	3,319,131		$	1,439,185		$	1,481,638		$	23,067,024

	Three Months Ended June 30, 2013
	Commercial and Industrial			Commercial Real Estate			Direct Financing Leases			Residential Real Estate		Installment and Other Consumer			Total
Balance, beginning	$	4,466,264		$	12,188,953		$	2,296,523		$	966,336	$	851,386		$	20,769,462
Provisions (credits) charged to expense		348,298			672,077			340,137			195,774		(36,149	)		1,520,137
Loans/leases charged off		(38,685	)		(820,725	)		(449,622	)		-		(23,875	)		(1,332,907	)
Recoveries on loans/leases previously charged off		14,951			150,192			567			3,231		30,746			199,687
Balance, ending	$	4,790,828		$	12,190,497		$	2,187,605		$	1,165,341	$	822,108		$	21,156,379

	Six Months Ended June 30, 2014
	Commercial and Industrial			Commercial Real Estate			Direct Financing Leases			Residential Real Estate			Installment and Other Consumer			Total
Balance, beginning	$	5,648,774		$	10,705,434		$	2,517,217		$	1,395,849		$	1,180,774		$	21,448,048
Provisions (credits) charged to expense		1,078,508			(263,491	)		919,021			96,675			265,328			2,096,041
Loans/leases charged off		(226,080	)		(315,551	)		(144,488	)		(53,442	)		(15,737	)		(755,298	)
Recoveries on loans/leases previously charged off		48,176			151,300			27,381			103			51,273			278,233
Balance, ending	$	6,549,378		$	10,277,692		$	3,319,131		$	1,439,185		$	1,481,638		$	23,067,024

	Six Months Ended June 30, 2013
	Commercial and Industrial			Commercial Real Estate			Direct Financing Leases			Residential Real Estate			Installment and Other Consumer			Total
Balance, beginning	$	4,531,545		$	11,069,502		$	1,990,395		$	1,070,328		$	1,263,434		$	19,925,204
Provisions (credits) charged to expense		260,491			1,786,371			718,760			204,673			(392,376	)		2,577,919
Loans/leases charged off		(38,900	)		(820,725	)		(522,671	)		(112,891	)		(140,487	)		(1,635,674	)
Recoveries on loans/leases previously charged off		37,692			155,349			1,121			3,231			91,537			288,930
Balance, ending	$	4,790,828		$	12,190,497		$	2,187,605		$	1,165,341		$	822,108		$	21,156,379

	As of June 30, 2014
	Commercial and Industrial			Commercial Real Estate			Direct Financing Leases			Residential Real Estate			Installment and Other Consumer			Total
Allowance for loans/leases individually evaluated for impairment	$	848,593		$	2,567,526		$	534,043		$	237,358		$	471,025		$	4,658,545
Allowance for loans/leases collectively evaluated for impairment		5,700,785			7,710,166			2,785,088			1,201,827			1,010,613			18,408,479
	$	6,549,378		$	10,277,692		$	3,319,131		$	1,439,185		$	1,481,638		$	23,067,024
Loans/leases individually evaluated for impairment	$	2,104,768		$	11,264,502		$	1,791,828		$	1,795,128		$	1,294,726		$	18,250,952
Loans/leases collectively evaluated for impairment		478,389,553			672,111,239			153,212,190			151,404,591			70,148,673			1,525,266,246
	$	480,494,321		$	683,375,741		$	155,004,018		$	153,199,719		$	71,443,399		$	1,543,517,198
Allowance as a percentage of loans/leases individually evaluated for impairment		40.32	%		22.79	%		29.80	%		13.22	%		36.38	%		25.52	%
Allowance as a percentage of loans/leases collectively evaluated for impairment		1.19	%		1.15	%		1.82	%		0.79	%		1.44	%		1.21	%
		1.36	%		1.50	%		2.14	%		0.94	%		2.07	%		1.49	%

	As of December 31, 2013
	Commercial and Industrial			Commercial Real Estate			Direct Financing Leases			Residential Real Estate			Installment and Other Consumer			Total
Allowance for loans/leases individually evaluated for impairment	$	927,453		$	3,174,704		$	192,847		$	246,266		$	467,552		$	5,008,822
Allowance for loans/leases collectively evaluated for impairment		4,721,321			7,530,730			2,324,370			1,149,583			713,222			16,439,226
	$	5,648,774		$	10,705,434		$	2,517,217		$	1,395,849		$	1,180,774		$	21,448,048
Loans/leases individually evaluated for impairment	$	1,761,850		$	12,956,915		$	894,458		$	2,116,747		$	1,350,450		$	19,080,420
Loans/leases collectively evaluated for impairment		429,926,279			658,796,014			128,006,984			145,239,576			74,683,360			1,436,652,213
	$	431,688,129		$	671,752,929		$	128,901,442		$	147,356,323		$	76,033,810		$	1,455,732,633
Allowance as a percentage of loans/leases individually evaluated for impairment		52.64	%		24.50	%		21.56	%		11.63	%		34.62	%		26.25	%
Allowance as a percentage of loans/leases collectively evaluated for impairment		1.10	%		1.14	%		1.82	%		0.79	%		0.95	%		1.14	%
		1.31	%		1.59	%		1.95	%		0.95	%		1.55	%		1.47	%

Impaired Financing Receivables [Table Text Block]

	Three Months Ended June 30, 2014						Three Months Ended June 30, 2013
Classes of Loans/Leases	Average Recorded Investment		Interest Income Recognized		Interest Income Recognized for Cash Payments Received		Average Recorded Investment		Interest Income Recognized		Interest Income Recognized for Cash Payments Received
Impaired Loans/Leases with No Specific Allowance Recorded:
Commercial and Industrial	$	589,889	$	11	$	11	$	613,506	$	1,937	$	1,937
Commercial Real Estate						-
Owner-Occupied Commercial Real Estate		383,861		-		-		3,107,106		-		-
Commercial Construction, Land Development, and Other Land		1,642,205		-		-		325,000		-		-
Other Non Owner-Occupied Commercial Real Estate		2,222,582		-		-		353,972		657		657
Direct Financing Leases		700,607		-		-		822,718		-		-
Residential Real Estate		1,014,286		720		720		1,057,657		-		-
Installment and Other Consumer		465,820		890		890		915,478		2,686		2,686
	$	7,019,250	$	1,621	$	1,621	$	7,195,437	$	5,280	$	5,280
Impaired Loans/Leases with Specific Allowance Recorded:
Commercial and Industrial	$	989,979	$	-	$	-	$	1,229,737	$	15,307	$	15,307
Commercial Real Estate						-
Owner-Occupied Commercial Real Estate		334,236		-		-		653,815		-		-
Commercial Construction, Land Development, and Other Land		602,498		-		-		3,656,226		2,716		2,716
Other Non Owner-Occupied Commercial Real Estate		6,057,384		-		-		10,143,708		-		-
Direct Financing Leases		855,628		-		-		133,038		-		-
Residential Real Estate		779,104		4		4		302,334		-		-
Installment and Other Consumer		817,994		-		-		430,427		-		-
	$	10,436,823	$	4	$	4	$	16,549,285	$	18,023	$	18,023
Total Impaired Loans/Leases:
Commercial and Industrial	$	1,579,868	$	11	$	11	$	1,843,243	$	17,244	$	17,244
Commercial Real Estate
Owner-Occupied Commercial Real Estate		718,097		-		-		3,760,921		-		-
Commercial Construction, Land Development, and Other Land		2,244,703		-		-		3,981,226		2,716		2,716
Other Non Owner-Occupied Commercial Real Estate		8,279,966		-		-		10,497,680		657		657
Direct Financing Leases		1,556,235		-		-		955,756		-		-
Residential Real Estate		1,793,390		724		724		1,359,991		-		-
Installment and Other Consumer		1,283,814		890		890		1,345,905		2,686		2,686
	$	17,456,073	$	1,625	$	1,625	$	23,744,722	$	23,303	$	23,303

Classes of Loans/Leases	Recorded Investment		Unpaid Principal Balance		Related Allowance		Average Recorded Investment		Interest Income Recognized		Interest Income Recognized for Cash Payments Received
Impaired Loans/Leases with No Specific Allowance Recorded:
Commercial and Industrial	$	575,419	$	730,020	$	-	$	631,165	$	1,899	$	1,899
Commercial Real Estate
Owner-Occupied Commercial Real Estate		380,931		380,931		-		410,136		-		-
Commercial Construction, Land Development, and Other Land		1,622,016		1,856,416		-		1,923,766		-		-
Other Non Owner-Occupied Commercial Real Estate		1,941,116		1,941,116		-		2,695,138		13,283		13,283
Direct Financing Leases		793,247		793,247		-		651,516		-		-
Residential Real Estate		954,464		954,464		-		1,137,735		2,175		2,175
Installment and Other Consumer		457,611		457,611		-		501,576		1,780		1,780
	$	6,724,804	$	7,113,805	$	-	$	7,951,032	$	19,137	$	19,137
Impaired Loans/Leases with Specific Allowance Recorded:
Commercial and Industrial	$	1,529,349	$	2,049,051	$	848,593	$	855,050	$	-	$	-
Commercial Real Estate
Owner-Occupied Commercial Real Estate		552,923		552,923		176,287		223,337		-		-
Commercial Construction, Land Development, and Other Land		600,920		600,920		461,671		605,198		-		-
Other Non Owner-Occupied Commercial Real Estate		6,166,596		6,866,187		1,929,568		5,974,240		-		-
Direct Financing Leases		998,581		998,581		534,043		648,487		-		-
Residential Real Estate		840,664		840,664		237,358		767,008		778		778
Installment and Other Consumer		837,115		837,115		471,025		788,112		-		-
	$	11,526,148	$	12,745,441	$	4,658,545	$	9,861,432	$	778	$	778
Total Impaired Loans/Leases:
Commercial and Industrial	$	2,104,768	$	2,779,071	$	848,593	$	1,486,215	$	1,899	$	1,899
Commercial Real Estate
Owner-Occupied Commercial Real Estate		933,854		933,854		176,287		633,473		-		-
Commercial Construction, Land Development, and Other Land		2,222,936		2,457,336		461,671		2,528,964		-		-
Other Non Owner-Occupied Commercial Real Estate		8,107,712		8,807,303		1,929,568		8,669,378		13,283		13,283
Direct Financing Leases		1,791,828		1,791,828		534,043		1,300,003		-		-
Residential Real Estate		1,795,128		1,795,128		237,358		1,904,743		2,953		2,953
Installment and Other Consumer		1,294,726		1,294,726		471,025		1,289,688		1,780		1,780
	$	18,250,952	$	19,859,246	$	4,658,545	$	17,812,464	$	19,915	$	19,915

Information for Impaired Loans Leases [Table Text Block]

Classes of Loans/Leases	Recorded Investment		Unpaid Principal Balance		Related Allowance
Impaired Loans/Leases with No Specific Allowance Recorded:
Commercial and Industrial	$	492,622	$	568,951	$	-
Commercial Real Estate
Owner-Occupied Commercial Real Estate		392,542		392,542		-
Commercial Construction, Land Development, and Other Land		1,943,168		2,054,368		-
Other Non Owner-Occupied Commercial Real Estate		1,790,279		1,902,279		-
Direct Financing Leases		557,469		557,469		-
Residential Real Estate		1,071,927		1,071,927		-
Installment and Other Consumer		509,667		509,667		-
	$	6,757,674	$	7,057,203	$	-
Impaired Loans/Leases with Specific Allowance Recorded:
Commercial and Industrial	$	1,269,228	$	1,956,755	$	927,453
Commercial Real Estate
Owner-Occupied Commercial Real Estate		159,247		159,247		67,498
Commercial Construction, Land Development, and Other Land		888,547		1,011,747		503,825
Other Non Owner-Occupied Commercial Real Estate		7,783,132		8,488,414		2,603,381
Direct Financing Leases		336,989		336,989		192,847
Residential Real Estate		1,044,820		1,044,820		246,266
Installment and Other Consumer		840,783		840,783		467,552
	$	12,322,746	$	13,838,755	$	5,008,822
Total Impaired Loans/Leases:
Commercial and Industrial	$	1,761,850	$	2,525,706	$	927,453
Commercial Real Estate
Owner-Occupied Commercial Real Estate		551,789		551,789		67,498
Commercial Construction, Land Development, and Other Land		2,831,715		3,066,115		503,825
Other Non Owner-Occupied Commercial Real Estate		9,573,411		10,390,693		2,603,381
Direct Financing Leases		894,458		894,458		192,847
Residential Real Estate		2,116,747		2,116,747		246,266
Installment and Other Consumer		1,350,450		1,350,450		467,552
	$	19,080,420	$	20,895,958	$	5,008,822

Financing Receivable Credit Quality Indicators [Table Text Block]

	As of June 30, 2014
			Commercial Real Estate
					Non Owner-Occupied
Internally Assigned Risk Rating	Commercial and Industrial		Owner-Occupied Commercial Real Estate		Commercial Construction, Land Development, and Other Land		Other Commercial Real Estate		Total
Pass (Ratings 1 through 5)	$	444,280,023	$	228,602,988	$	54,249,436	$	349,022,456	$	1,076,154,903
Special Mention (Rating 6)		22,616,136		10,214,621		-		1,475,286		34,306,043
Substandard (Rating 7)		13,598,162		8,778,542		3,792,653		27,239,759		53,409,116
Doubtful (Rating 8)		-		-		-		-		-
	$	480,494,321	$	247,596,151	$	58,042,089	$	377,737,501	$	1,163,870,062

	As of December 31, 2013
			Commercial Real Estate
					Non Owner-Occupied
Internally Assigned Risk Rating	Commercial and Industrial		Owner-Occupied Commercial Real Estate		Commercial Construction, Land Development, and Other Land		Other Commercial Real Estate		Total
Pass (Ratings 1 through 5)	$	407,294,743	$	250,028,731	$	51,868,919	$	326,168,882	$	1,035,361,275
Special Mention (Rating 6)		11,355,713		8,318,232		1,588,086		3,310,017		24,572,048
Substandard (Rating 7)		13,037,673		2,868,949		4,387,897		23,213,216		43,507,735
Doubtful (Rating 8)		-		-		-		-		-
	$	431,688,129	$	261,215,912	$	57,844,902	$	352,692,115	$	1,103,441,058

Schedule of Credit Losses Related to Financing Receivables, Current and Noncurrent [Table Text Block]

	As of June 30, 2014
Delinquency Status *	Direct Financing Leases		Residential Real Estate		Installment and Other Consumer		Total
Performing	$	153,199,022	$	151,404,592	$	70,140,027	$	374,743,641
Nonperforming		1,804,996		1,795,127		1,303,372		4,903,495
	$	155,004,018	$	153,199,719	$	71,443,399	$	379,647,136

	As of December 31, 2013
Delinquency Status *	Direct Financing Leases		Residential Real Estate		Installment and Other Consumer		Total
Performing	$	128,006,984	$	145,345,719	$	74,688,039	$	348,040,742
Nonperforming		894,458		2,010,604		1,345,771		4,250,833
	$	128,901,442	$	147,356,323	$	76,033,810	$	352,291,575

Troubled Debt Restructurings on Financing Receivables [Table Text Block]

	For the three months ended June 30, 2014								For the three months ended June 30, 2013
Classes of Loans/Leases	Number of Loans / Leases		Pre-Modification Recorded Investment		Post-Modification Recorded Investment		Specific Allowance		Number of Loans / Leases		Pre-Modification Recorded Investment		Post-Modification Recorded Investment		Specific Allowance
CONCESSION - Significant payment delay
Commercial and Industrial		3	$	889,154	$	889,154	$	239,783		-	$	-	$	-	$	-
Residential Real Estate		-	$	-	$	-	$	-		1	$	91,581	$	91,581	$	-
Installment and Other Consumer		-	$	-	$	-	$	-		1	$	370,000	$	370,000	$	-
		3	$	889,154	$	889,154	$	239,783		2	$	461,581	$	461,581	$	-
CONCESSION - Interest rate adjusted below market
Commercial Construction, Land Development, and Other Land		-	$	-	$	-	$	-		1	$	337,500	$	337,500	$	-
Residential Real Estate		-	$	-	$	-	$	-		1	$	160,627	$	160,627	$	-
		-	$	-	$	-	$	-		2	$	498,127	$	498,127	$	-
CONCESSION - Other
Commercial and Industrial		1	$	427,849	$	427,849	$	113,449		-	$	-	$	-	$	-
		1	$	427,849	$	427,849	$	113,449		-	$	-	$	-	$	-
TOTAL		4	$	1,317,003	$	1,317,003	$	353,232		4	$	959,708	$	959,708	$	-

	For the six months ended June 30, 2014								For the six months ended June 30, 2013
Classes of Loans/Leases	Number of Loans / Leases		Pre-Modification Recorded Investment		Post-Modification Recorded Investment		Specific Allowance		Number of Loans / Leases		Pre-Modification Recorded Investment		Post-Modification Recorded Investment		Specific Allowance
CONCESSION - Significant payment delay
Commercial and Industrial		3	$	889,154	$	889,154	$	239,783		-	$	-	$	-	$	-
Owner-Occupied Commercial Real Estate		-	$	-	$	-	$	-		1	$	47,958	$	47,958	$	-
Direct Financing Leases		1	$	89,443	$	89,443	$	-		-	$	-	$	-	$	-
Residential Real Estate		-	$	-	$	-		-		1	$	91,581	$	91,581	$	-
Installment and Other Consumer		-	$	-	$	-		-		1	$	370,000	$	370,000	$	-
		4	$	978,597	$	978,597	$	239,783		3	$	509,539	$	509,539	$	-
CONCESSION - Interest rate adjusted below market
Commercial Construction, Land Development, and Other Land		-	$	-	$	-	$	-		1	$	337,500	$	337,500	$	-
Residential Real Estate		-	$	-	$	-	$	-		1	$	160,627	$	160,627	$	-
		-	$	-	$	-	$	-		2	$	498,127	$	498,127	$	-
CONCESSION - Extension of maturity
Commercial and Industrial		-	$	-	$	-	$	-		3	$	809,494	$	809,494	$	188,700
Direct Financing Leases		1	$	70,144	$	70,144	$	24,246		-	$	-	$	-	$	-
		1	$	70,144	$	70,144	$	24,246		3	$	809,494	$	809,494	$	188,700
CONCESSION - Other
Commercial and Industrial		1	$	427,849	$	427,849	$	113,449		-	$	-	$	-	$	-
		1	$	427,849	$	427,849	$	113,449		-	$	-	$	-	$	-
TOTAL		6	$	1,476,590	$	1,476,590	$	377,478		8	$	1,817,160	$	1,817,160	$	188,700